One numbered editorial series. Multiple ways to use it.
Tax Practitioner Intelligence is the umbrella publication. Each numbered issue begins with one practitioner problem or planning theme and can extend across OwenArnoff.com, podcast, YouTube, Substack, the weekly email, and practitioner discussion.
Latest issue
TPI #3Try to Prove Yourself Wrong
Finding support for a tax position is only half the work. Strong research also searches for exceptions, adverse authority, contrary facts, and anything else that could defeat the initial conclusion.
Better planning starts with better questions.
No generic tax tips. No recycled headlines. No sales-heavy content. The objective is to give experienced practitioners something useful enough to save, discuss, test against their own files, and revisit.
The Situation
A planning or research issue practitioners actually encounter.
The Better Question
The question that should be answered before jumping to the obvious conclusion.
Authority & Analysis
Relevant facts, authority, adverse authority, alternatives, economics, and practitioner considerations.
Implementation Check
What must happen for the recommendation or position to actually work.
Three recurring pillars
- Practitioner methodology: verified facts, authority, adverse authority, professional judgment, Net Economic Benefit, implementation, confirmation, and review.
- Technical planning: entity choice, reasonable compensation, retirement, basis, real estate, and other planning decisions.
- The future of the profession: tax research, responsible AI, practitioner workflow, mentoring, and tools that strengthen rather than replace judgment.